413. Correct calculation of fares.

; The Station Masters should exercise adequate care to see that charges are correctly calculated and entered in warrants, as errors up to Re. 1 in charges paid by warrants are not open to subsequent readjustment between the Railway and the Ministry of Defence.

2728. Credits on account of 'Vouchers". The Vouchers (Credit Notes, Warrants, Pay Orders, Telegraph Messages to which postage stamps have been affixed, Messenger Hire Receipts, etc.) will be received daily along with the Cash Remittance Note (COM./C. 9 Revised) and should, on receipt, be examined to see that they are in order and that the aggregate of all the 'Vouchers' (Coaching or Goods, as .the case may be) agrees with the corresponding amount shown in the 'Vouchers' column of the Cash Remittance Note. The vouchers should be sorted to separate each kind of vouchers, the Credit Notes and Warrants being further sorted into 'Local' and 'Through', and separately for each department. The vouchers should then be posted in a manuscript Voucher Register (A-2728). The object of this Register is to consolidate the amounts of each kind of vouchers for the check of Balance Sheets and also to facilitate the tally of Carriage Bills rendered in their connection to the departments concerned. The form of the register is left to the discretion of the Accounts Officer.

Chapter 29 Accounts code Carriage Bills and the Accounts office Balance Sheet 2901. Stations take credit in their Balance Sheets for the amount of fares and freight represented by vouchers sent to the Accounts Office in lieu of Cash. The realization of this amount, as also of similar other amounts which do not pass through the Station Balance Sheet (viz., carriage of postal mails, haulage of postal vehicles etc., etc.,), devolves upon the Accounts Office and is made through Carriage Bills. 2902. Carriage Bills are of two classes, namely : (1) Those prepared from Warrants and Credit Notes received daily from stations with the Cash Remittance Notes. (2) Those prepared from Advices and Statements received from Departments, etc. 2906. Carriage Bills for Credit Notes and Warrants.After the Credit Notes and Warrants have been subjected to internal check in the Accounts Office, these should be entered in Carriage Bills (A-2907 or A-2908). 2907. All Carriage Bills except those against the Controller of Defence Accounts should be prepared in Form A-2907. Form A-2907 CARRIAGE BILLS Bill No, ................... To ................ ..Dr.

The............ .................. Railway For carriage charges as under during the month of.......... 20 S. No. Credit Note or Station Warrant No. 1 2 Date From 3 To 4 Details Weight Checked Remarks Amount Kgs 6 7

Qts 5

2908. Carriage Bills against the Controller of Defence Accounts should be prepared in Form A 2908 From-2908 CARRIAGE (Defence Accounts) Bill No, ................... To The............ .................. Railway For carriage charges as under during the month of.........20 S. No. Railway Warrant Credit Note No. Date Station or Checked Amount Code number of Unit Remarks and Classification head etc. (For use in the Defence Accounts Department only) Department only) 1 2 3 4 5 6 BILLS ................ ..Dr.

From

To

2909. The Carriage Bills should be prepared separately for each Government Department, firm or person against whom a claim lies, and should show the total freight due on each voucher, the vouchers themselves being securely attached to the bill. Thus the total of each bill will represent the freight due on the vouchers attached to it. 2910. Register of Credit Notes kept pending. Credit Notes should, as far as possible be included in Carriage Bills for the month to which they pertain. However, those, which cannot be billed for, on account of some reason or other, should be entered in a Register (Form AC (T) V-1) of Pending Credit Notes maintained for the purpose, and care should be taken to see that they are included in the subsequent bill against the department concerned. 2911. Commission charges on Warrants and Credit Notes.Commission charges are pavable to the railways by Government Departments for the use of Warrants and Credit Notes in payment of railway fare and freight. 2912. The commission charges should be levied at the rate of Rs. 220 per hundred Credit Notes and Warrants relating to the State Governments, Union Territories and Civil Departments of the Government of India. In the case of the Defence Department of the Government of India also, the commission charges should be levied at the rate of Rs. 220 per hundred Credit Notes and Warrants except that in respect of Military Warrants for individuals (Form I.A.F.T 1752 ) for journey in II class for which debits are raised against Defence Department at flat rate, the Commission charges should be levied at the rate of Rs. 110 per hundred Warrants i.e. 50 per cent of the normal rate of Commission charges. 2913. The amount of commission charges recoverable from the Departments concerned ,on account of the use of Warrants and Credit Notes, should be included as a separate item in the same Bill in which charges in respect of the Warrants and Credit Notes issued by them are included. 2914. Requisition forms used for reserving railway accommodation for High Officials of Government are not included in the term "Warrants and Credit Notes" for the purpose of levy of commission charges and consequently no commission charges should be recovered in their case. 2915. Railway Orders issued by the Military Secretary to the President for railway accommodation for the transport of the suites of the President should be treated in the same way as Requisition of High Officials and no commission charges should be recovered in their case either. 2916. Commission charges should not be levied on Emergent Police Passes and on vouchers tendered by the Posts and Telegraphs Department for occasional despatches for the conveyance of mails. 2917. Commission charges in respect of weather telegrams of the Indian Meteorological Department despatched without prepayment of charges from the Licensed Railway Telegraph Offices should be recovered at the rate prescribed in Rule 149 of the Telegraph Manual, Volume I and not at the rate laid down in Paragraph 2912.

2918. Miscellaneous Bills. These bills comprise such items as hire of engines and wagons other than that due by other railways on stock interchanged, interest on the capital cost of Postal vehicles, charges for the conveyance of mails as a regular daily service, haulage of Postal vehicles, demurrage and wharfage charges due from Departments of the railway. 2919. Bills for the conveyance of Postal mails as a regular daily service and for the haulage of Postal vehicles should be prepared on the authority of Statements (Paragraphs 1608-T and 1616-T) furnished half-yearly by the Divisional Superintendents. In all other cases, bills should be prepared on such information, to be supplied by departmental or other officers, as may be necessary to work out the charges in accordance with the rules and orders in force. 2920. Adjustment of petty sums between railways. The detailed instructions for inter-railway adjustments are contained in paragraphs 867 to 870 F. These do not, however, apply to the following classes of transactions which should be adjusted regardless of the amount involved. (i) Debits against joint station staff.

(ii) Through traffic transactions (except as provided in Paragraph 2921). (iii) Clearance of charges of hire on goods vehicles. 2921. Inter-railway adjustments in respect of the undernoted categories of Through traffic transactions should not be carried out as between the Indian Railways: (a) Public claims refunds. (b) Overcharges Sheets relating to clearance of station outstandings. (c) Items twice accounted for. (d) Debits raised and subsequently withdrawn etc. (e) Readjustment of items wrongly accounted for with a railway when (on the accountal being proposed with the correct railway) the amount involved falls below Rs. 50 in each case. (f) 'Overcharges' or 'Undercharges' coming to notice, after freight relating to Invoices/ P.W. Bills has been apportioned provisionally. 2922. Numbering of Carriages. Bills. Bills should, before issue, be serially numbered with reference to their entry in the Accounts Office Balance Sheet (A-2923), suitable code letters being prefixed to the number to distinguish one class of bills from the other. These should then be submitted to the firm, person or department concerned.